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About Deloitte Insights

Deloitte’s Insights for CFOs provides financial executives a customized resource to help them address the strategic, operational and regulatory issues they face in managing their finance organizations and careers, with top-line digests, research, perspectives and technical analyses.

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Deloitte Views & Analysis

Almost four in ten corporate respondents expect to pursue divestitures, an increase of almost 25% over 2014, and three-quarters of private equity respondents expect to do more divestments, up from two-thirds last year, according to Deloitte’s "M&A Trends Report 2015." Surveyed executives expect increased dealmaking throughout the year, led by the technology, energy and health care sectors. The report also found a rising appetite for transformational and foreign deals.

Although some market participants have benefited from declining energy costs in recent months due to falling oil prices, hedging energy risk remains critical to corporate strategy and risk management. Learn considerations for hedging to cash flow, including margin and collateral requirements, the importance of tying energy risk hedging to corporate operational objectives and risk priorities, and the value of risk assessments.

The collateralized loan obligation (CLO) market continues to build upon its post-downturn momentum with the market currently exceeding over $100 billion in new issuance. Learn about implementation issues related to regulatory, tax and accounting concerns.

Technology Insights from Deloitte

Government agencies with core systems amassed over decades are finding that many of these assets cannot keep pace with advances in cloud, social, and mobile technologies. As such, public sector CIOs are grappling with various methods of revitalizing legacy systems, which can help them reduce costs, improve performance, and fuel new capabilities.

Deloitte Insights on Risk Strategy

Regulators and the financial services industry are taking a harder look at risk appetite, definitions and related concepts in the wake of the U.S. Federal Reserve’s issuance of its Enhanced Prudential Standards for domestic banks, which include requirements for setting risk limits. Learn the steps to develop a risk appetite statement and how to address measurement challenges.

Equity markets remain expensive and overvalued, while debt is still extremely attractive, according to the nearly 100 large-company CFOs responding to Deloitte’s latest North American CFO Signals™ survey. Meanwhile, CFOs express a positive outlook for the U.S. economy, but their perceptions of economies in Europe and China declined again.

CFOs and the finance organizations can play a central role in market value creation (MVC), a term for a range of initiatives incorporating a company’s strategy and performance capabilities in ways that can benefit its share price, its cost structure and the perceptions of internal and external stakeholders. Learn how CFOs can establish an MVC framework and how an MVC program can help address gaps in perceptions of value and support stakeholder communications.

The evolving regulatory landscape, economic turmoil and technological advances are bringing rapid change and fragmentation to the capital markets sector, making this an especially challenging time for capital markets firms. Understand emerging developments likely to drive significant changes as the sector undergoes both a transformation and transition and learn how capital markets firms can adapt to the challenges.

Trends in global capital markets are discussed in this article drawn from the second edition of “Global Capital Markets Perspective,” which looks at nine financial instruments across North America, Europe, Latin America, Asia Pacific and the Middle East.

As the “fiscal cliff” approaches, learn about options that either closely held or publicly traded companies can potentially use to help offset fiscal cliff uncertainty, such as an accelerated dividend, a special dividend, dividends-in-kind and a leveraged recapitalization, as well as issues to consider with each one. Compensation planning also is discussed.